Any operator aggrieved by any decision of the Commissioner with respect to the amount of such tax, interest and penalties, if any, may appeal to the Finance Director by filing a notice of appeal with him or her within fifteen days of the serving or mailing of the determination of tax due. The Finance Director or his or her designee shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at the last known place of business. The findings of the Finance Director shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 757-81. Passed 12-22-81.)